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Monthly total expenditure of your factory with factory rent,commercial cost, electricity bill, water bill, transportation, repairing, worker & stuff wages etc. (8hrs/day) in bangla taka. Suppose - 50,00,000/- tk

ii. Qty of running Machine of your factory of the following month (which total expenditure we have consider here). Suppose - 100 machines

iii. Number of machine to complete the layout for the following Items (which CM we are calculating). Suppose - 25 machines

iv. Production target/capacity of the following items, per hour from the existing layout, excluding alter & reject. Suppose - 200 pcs per hour

v) Total working day of the followings month,(though the house rent,commercial expenses,machine overhauling & some other cost remain same)Suppose- 26 days.

v. If you want to calculate the CM in US$ (dollar) then pls input present dollar conversation rate BDTk. Suppose - $1 = 74 taka.

Otherwise you may follow the below rule:

COST OF MAKING (CM)

= {(Monthly total expenditure of the following factory / 26) / (Qty of running Machine of your factory of the following month) X (Number of machine to complete the layout)} / [{(Production capacity per hr from the existing layout,excluding alter & reject) X 8}] X 12 / (Dollar conversion rate)

= [{(50,00,000 / 26) / ( 100 ) X (25)} / {(200) X 8}] X 12 / 74

= [{192307.7 / (100) X (25) } / 1600] X 12 / 74

= (48,076.9 / 1600) X 12 / 74

= 30.048 X 12 / 74

= 360.58 / 74

= $4.873 / dozen (this is the making cost (12 pcs) of the following items)